The Assistant Chairman:—When the appellant filed his income tax return for the 1976 taxation year, he claimed child care expenses in the sum of $170. On assessment the respondent disallowed the claim, and the accompanying explanation of the disallowance
The Chairman:—The appeal of Morbane Developments Ltd is from an assessment in respect of the 1973 taxation year. In its tax return of that year, the appellant reported taxable income in the amount of $644,614 as Canadian investment income pursuant to
The Assistant Chairman:—The appellant, in computing its taxable income for the 1971 taxation year, deducted from its otherwise taxable income of that year a loss-carry-forward from its 1970 taxation year of $72,245. The respondent, on assessment, disallowed that
Guy Tremblay:— This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Thomas Dauphinee (78-545) and Dr Sai Hoi Tsao (78-546).
The problem is whether the appellant is correct not to include in his income for the 1976 taxation year the amount of $2,591.83 received as an award from Canadian Patent and Development Limited, pursuant to the Public Servants Inventions Act.
Guy Tremblay:—This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Thomas Dauphinee (78-545) and Paul H Serson (78-544).
The problem is whether the appellant is correct not to include in his income for the 1976 taxation year the amount of $1,329.45 received as an award from Canadian Patent and Development Limited, pursuant to the Public Servants Inventions Act.
Guy Tremblay:—This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Paul H. Serson (78-544) and Dr Sai Hoi Tsao (78-546).
Guy Tremblay:—This case was heard at Toronto, Ontario, on June 25, 1979.
Guy Tremblay:—This case was heard at Toronto, Ontario, on June 27, 1979.
Guy Tremblay:—This case was heard at Toronto, Ontario, on June 25, 1979.
Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on May 11, 1978.
